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Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 26 for “"Accounting practice"”.
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Legal Liability in Public Accounting Practice
Made available in DSpace on 2014-12-05T22:10:31Z (GMT). No. of bitstreams: 1 5805392.pdf: 22528479 bytes, checksum: 574c289abca60fed2c8149fccc501f85 (MD5) Previous issue date: 1958
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An investigation of financial performance and accounting practice at TransNamib Holdings Limited
… was to investigate the financial performance and accounting practice at TransNamib Holdings Limited. To achieve this aim, this case study had the following specific objectives formulated: to investigate factors that influence financial performance by performing an in-depth analysis of the causes …
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Diversity in management accounting practice through the ABC paradox : testing an institutional perspective
… Economics, to explain diversity in management accounting practice. The framework contends that management accounting practices can shape, and be shaped by, the taken for granted ways of thinking (institutions) that exist within an organisation, and is offered in response to the perceived …
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The allowance for funds used during construction: market reaction to current accounting practice
… centered on the stock market reaction to current accounting practice for the allowance for funds used during construction. Specifically, the following question was addressed: Do investors in electric public utilities consider allowance income as being lower quality than other utility income? A …
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Management accounting and the social construction of reality
… of the major problems of researching management accounting practice has been that of research practice. Traditional methods have not been able to yield insights into the richness and diversity of accounting practices in organisational processes. The perspective adopted in this thesis is that …
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A cross-cultural study of accounting concepts applied in international financial reporting standards
… approach to examine the influence of culture on accounting practice by adapting Schwartz’s (1992) universal structure of individual-level human motivational values to the domain of accounting. A mail survey was conducted on accountants in Malaysia to obtain their attitudes, beliefs and opinions …
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Accounting Change in Municipal Corporations 1835 to 1935
… why municipal corporations developed the accounting methods that they used over the period under review. It questions the statement by Jones (1992, 42) that local authorities in general adopted the accounting techniques that they did because of statutory obligations by an examination of …
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Impact of Computerized Accounting on Performance of Payroll Accounting: Case Study of Urban Water and Sewerage of Authorities
The study examined the impact of computerized accounting system on performance of payroll accounting in Urban Water and Sewerage Authorities. The study aims to assess the performance of payroll accounting after adoption of Computerized Accounting system and to identify the positive and negative …
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Centres of calculation: a study of accounting and local government in England and Wales, 1800-1995
Perceptions of the nature and scope of accounting in modern societies have changed dramatically in the last twenty years. From being seen as an essential but minor component of productive enterprise, representing economic facts to shareholders, managers and governments to allow optimal economic …
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The adoption of IFRS in Poland: an institutional approach
… step towards greater global harmonisation of accounting leading to better comparability and uniformity of financial statements (Deloitte Touche Tohmatsu, 2005). However, prior literature suggests that there are significant national differences in de facto application of the international …
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Activity based management : A study of management accounting change.
… the process of innovation in management accounting practice, with a particular focus on the implementation of Activity Based Management (ABM). It began with a review of prior organisational and management accounting literature, and identified three significant conceptual models which have …
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The role of accounting in project appraisal and control in a developing nation : the example of the Iraqi agricultural sector.
… of this thesis is to assess the role of accounting in the economic development process of Iraq. The study highlights the crucial role of accounting information and techniques in the planning, decision-making, and control of economic activities at both micro and macro levels. A secondary …
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The role of the cash basis in limited purpose financial reporting
… regulated environment within which corporate accounting practice evolves, has traditionally paid little attention to the owner-managed corporation and the specific information needs of its owners. The literature, as well as recent corporate law amendments, though, hints strongly that …
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Influences on the harmonisation of accounting and disclosure in Cameroon
Pressures for the harmonisation of accounting practice in Cameroon arose out of UDEAC Acts which had already been incorporated into Cameroon law and required all companies in the Anglophone and Francophone provinces of the country to adopt the OCAM Plan, a variant of the continental European …
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Loan Pooling as a Basis of Calculation of the Allowance for Loan Losses for Waco Production Credit Association
… to Waco PCA. Under current regulation and accounting practice these future estimated losses need to be reserved. The allowance for loan loss amount determined by this study differed from the allowance for loan loss amount determined by the current loan pooling method used by Waco PCA. …
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Essays On The Motivating Effects Of Goals In Accounting
… studies on the motivating effects of goals in accounting settings. Chapter 1 demonstrates that varying the horizon of a performance standard, which is treated as a goal by workers, affects motivation. In a lab experiment, participants exerted more effort on a task when facing short goal …
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An approach to inflation accounting in the context of developing economics.
… statements are prepared following historic cost accounting system. The continuing and high rate of inflation has reduced the usefulness of accounts to users of accounts to such an extent that it is necessary to make a major change in the existing accounting practice. The nature of the necessary …
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Income Tax – Sale of a going concern: Assumed Contingent Liabilities Clarification versus legislative reforms
… inherent mismatches between the objects of accounting practice and that of income tax legislation; inconsistent policy formulation by National Treasury (Treasury) and the South African Revenue Service (SARS), and income tax legislation and case law that do not adequately recognise the …
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